| (1) |
In accordance with this section, the Ute tribe may receive a refund from the state of amounts paid to a distributor for taxes imposed on the distributor in accordance with Section 59-13-204 if:
Terms Used In Utah Code 59-13-201.5- Commission: means the State Tax Commission. See Utah Code 59-13-102
- Distributor: means any person in this state who:
| (a) | imports or causes to be imported motor fuel for use, distribution, or sale, whether at retail or wholesale; |
| (b) | produces, refines, manufactures, or compounds motor fuel in this state for use, distribution, or sale in this state; |
| (c) | is engaged in the business of purchasing motor fuel for resale in wholesale quantities to retail dealers of motor fuel and who accounts for his own motor fuel tax liability; or |
| (d) | for purposes of 4, only, makes retail sales of aviation fuel to:| (i) | federally certificated air carriers; and |
| (ii) | other persons. See Utah Code 59-13-102- Motor fuel: means fuel that is commonly or commercially known or sold as gasoline or gasohol and is used for any purpose, but does not include aviation fuel. See Utah Code 59-13-102
- Person: means :Utah Code 68-3-12.5
- Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- Ute tribal member: means an enrolled member of the Ute tribe. See Utah Code 59-13-102
- Ute tribe: means the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-13-102
- Ute trust land: means the lands:
| (a) | of the Uintah and Ouray Reservation that are held in trust by the United States for the benefit of:| (iii) | a group of individuals; or |
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| (b) |
the Ute tribe pays the distributor as provided in Section 59-13-204; |
| (c) |
the motor fuel is purchased for use by:
| (ii) |
a Ute tribal member from a retail station:
| (A) |
wholly owned by the Ute tribe; and |
| (B) |
that is located on Ute trust land; and |
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| (d) |
the governor and the Ute tribe execute and maintain an agreement meeting the requirements of Subsection (3). |
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| (2) |
In addition to the agreement required by Subsection (1), the commission shall enter into an agreement with the Ute tribe that:
| (a) |
provides an allocation formula or procedure for determining:
| (i) |
the amount of motor fuel sold by the Ute tribe to a Ute tribal member; and |
| (ii) |
the amount of motor fuel sold by the Ute tribe to a person who is not a Ute tribal member; and |
|
| (b) |
provides a process by which:
| (i) |
the Ute tribe obtains a refund permitted by this section; and |
| (ii) |
reports and remits motor fuel tax to the state for sales made to persons who are not Ute tribal members. |
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| (3) |
The agreement required under Subsection (1):
| (a) |
may not:
| (i) |
authorize the state to impose a tax in addition to a tax imposed under this chapter; or |
| (ii) |
provide a refund, credit, or similar tax relief that is greater or different than the refund permitted under this section; |
| (iii) |
affect the power of the state to establish rates of taxation; and |
|
| (b) |
shall:
| (i) |
provide that the state agrees to allow the refund described in this section; |
| (iii) |
be signed by:
| (B) |
the chair of the Business Committee of the Ute tribe; |
|
| (iv) |
be conditioned on obtaining any approval required by federal law; and |
| (v) |
state the effective date of the agreement. |
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| (4) |
| (a) |
The governor shall report to the commission by no later than February 1 of each year as to whether or not an agreement meeting the requirements of this Subsection (4) is in effect. |
| (b) |
If an agreement meeting the requirements of this Subsection (4) is terminated, the refund permitted under this section is not allowed beginning the January 1 following the date the agreement terminates. |
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Amended by Chapter 382, 2008 General Session
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